DEPUTY COMISSIONER OF INCOME TAX, CENTRAL CIRCLE, DEHRADUN, DEHRADUN vs. KAMAL JEWELLERS, DEHRADUN
In the result, Appeal of the Revenue in ITA
ITA 161/DDN/2025[2017-18]Status: DisposedITAT Dehradun14 Jan 2026AY 2017-18
Bench: Sh. Yogesh Kumar Us & Sh. Manish Agarwal
For Appellant: Sh. Rajiv Sahini, CAFor Respondent: Ms. Poonam Sharma, CIT-DR
Section 139(4)Section 143(3)Section 68
b.
That in the above case, the cash sales were paid to partners as their drawings, whereas, in the case of the assessee, the same was deposited in the bank account.
c.
That in the above case, the stock in hand at the end of September, 2006 was Nil, whereas, in the case of the assessee, regular stock statements were
